Sole proprietor (ФОП): single-tax groups, rates and reporting (2026)

How to register a ФОП

Registration is free and done online via Diia (or at an administrative-service centre): choose your activity codes (КВЕД), file the application, pick a single-tax group, sign with a qualified e-signature (Diia.Signature works), open a ФОП account and verify your single-tax payer status.

Single-tax groups (2026)

Group 1 — retail at markets and household services to consumers; no employees; income limit UAH 1,444,049/year:

• single tax — UAH 332.80/month (fixed);
• military levy — UAH 864.70/month; unified social contribution (ЄСВ) — UAH 1,902.34/month.

Group 2 — services and sales to consumers and single-tax payers; up to 10 employees; limit UAH 7,211,598/year:

• single tax — UAH 1,729.40/month (fixed);
• military levy — UAH 864.70/month; ЄСВ — UAH 1,902.34/month.

Group 3 — any clients (individuals, businesses, non-residents); no employee limit; limit UAH 10,091,049/year:

• single tax — 5% of income (without VAT) or 3% (with VAT);
• military levy — 1% of income; ЄСВ — UAH 1,902.34/month.

The minimum ЄСВ is tied to the minimum wage (8,647 × 22% = UAH 1,902.34). Exceeding the limits or "prohibited" activities are taxed at 15% and can cost you the simplified system.

Reporting and payment

• Groups 1 and 2 — an annual declaration (for 2025, by 2 March 2026); the single tax is paid monthly in advance.
• Group 3 — a quarterly declaration (within 40 days after the quarter); tax within 10 days of the filing deadline.

If you run your ФОП from abroad

The simplified system does not switch off because you left, and two mistakes are typical here:

• the social contribution and the single tax remain payable for as long as the ФОП is open — wherever you physically are;
• the 5% single tax and 1% military levy in Ukraine do not settle your obligations in your country of residence: many jurisdictions treat the activity as carried out from their territory and charge their own tax and social contributions.

At the same time, an open ФОП is a strong argument that you remain a Ukrainian tax resident (and non-residents cannot be single-tax payers at all). Before assuming you are a non-resident, check the criteria — there is a separate guide below.

Legal basis

• Tax Code of Ukraine, arts. 291, 293, 295, 296 (the simplified system);
• registration and reporting — via Diia and the taxpayer's e-cabinet.